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2015 (10) TMI 627 - CESTAT MUMBAI

2015 (10) TMI 627 - CESTAT MUMBAI - 2016 (41) S.T.R. 438 (Tri. - Mumbai) - Demand of Service Tax GTA service - reverse charge - appellant has been taking a stand that the amounts paid by them as inward freight was paid to owners of individual trucks and not to Goods Transport Agency Held That:- there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. - Contention of the Appellant is not controverted by Reven .....

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nst Order-in-Appeal No. P-III/VM/217/2009 dated 16/10/2009. 2. Relevant facts that arise for consideration are during scrutiny of appellant's records by the department officers for the financial year 2004-05 and 2005-06, it was noticed that appellant had paid inward freight. Revenue authorities entertained a belief that from 01.01.2005 as per Notification no. 35/2004-S.T. the consignee or the consignor covered under any of the seven categories mentioned in notification was required to discha .....

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, as the first appellate authority vide impugned order, upheld the order-in-original. 4. Learned Advocate brings to our notice that the appellant has been taking a stand that they being a sugar manufacturing co-operative Unit, amounts paid by them are for combined expenses of harvesting, loading and transportation of sugarcane to the sugar factory and the entire charges are reflected as harvesting and transport charges. Accordingly, service tax liability could not arise on them. It is also his s .....

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submit that it is the case of Revenue that appellant has admitted as to their payment towards harvesting, bullock cart charges and transportation (inward freight) being paid to the farmers; having admitted that the appellant being a sugar factory is covered under the reverse charge mechanism Notification 35/2004-S.T. and is accordingly required to discharge the service tax liability. 6. On consideration of the submissions made by both sides and perusal of the records, we find that the issue invo .....

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unts paid by them as inward freight was paid to owners of individual trucks and not to Goods Transport Agency. It is seen from the records this stand of the appellant is not controverted by revenue in any way as also the stand that no consignment note is issue by truck owners. We agree to the submission made by the learned Counsel that the issue is now squarely covered by the recent judgement of the Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. (supra). We respectfully reproduce the rel .....

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and issues consignment note, by whatever name called. The Service Tax has been demanded from the Appellants as service recipient under Rule 2(l)(d)(v) of the Service Tax Act, 1994 read with Notification No. 35/2004-S.T., dated 3-12-2004, on the payments made by them to transporters against the fortnightly bills being presented by them. While admittedly no consignment notes or GRs have been issued by the transports, according to the Department the Transporter's bills are in the nature of the .....

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, registration number of the goods carriage in which goods are transported, details of goods transported, details of the place of origin and destination, person liable for paying Service Tax whether consignor, consignee or Goods Transport Agency. Thus mere transportation of the goods in a Motor Vehicle is not the service provided by a Goods Transport Agency. A Goods Transport Agency in terms of its definition under Section 65(50b) provides service in relation to transportation of goods under a c .....

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